One of the contributions that employers pay on behalf of their employees relates to the sector fund. This fund covers the risk of employees becoming unemployed. The contribution to the sectoral fund is linked to the rate at which employees in the sector in question become unemployed. As employees in the temporary work sector become unemployed relatively frequently, the sectoral contribution in that sector is much higher than in many other sectors.
Classification within the sector
Until 18 May 2017, temporary employment agencies were able to avoid the high sectoral contribution rate. If 50% or more of the agency’s contributory wages could be attributed to a single sector, the agency could be classified in that sector. That sector is also referred to as the “industry sector“.
With effect from 19 May 2017, the Wfsv Scheme amended. New temporary employment agencies are classified within the temporary employment sector (sector 52), regardless of the extent to which they operate within a particular sector. This applies to temporary employment agencies that had not yet been classified in a sector as at 18 May 2017 and had not yet submitted a request for classification.
This gives existing temporary employment agencies an advantage over the new ones. Minister Asscher’s answers to parliamentary questions indicate that the intention is to allow this transitional situation to continue until 1 January 2019 at the latest. The intention is that, on that date, a new set of rules applicable to all temporary employment agencies will come into force.
Staffing companies
In his answers to parliamentary questions, Asscher confirms that ‘staff limited companies’ are not classified as part of the temporary employment sector. A ‘staff limited company’ refers to a limited company belonging to a group of companies which exclusively provides workers within its own group.
Asscher has asked the Tax and Customs Administration to take this into account when classifying new staff-owned private limited companies by sector.
ZZP-er
There is no exception for a self-employed person working through their own private limited company. The sector classification for such a private limited company results in it being classified within the temporary employment sector. This naturally applies to self-employed private limited companies which, as at 18 May 2017, had not yet been assigned a sector classification (and had not applied for one).
Naturally, the sector classification for a ZZP-BV is only relevant if the ZZP worker is classified as an employee. A self-employed ZZP worker is not covered by employee insurance schemes. In that case, the BV has no sector classification.